Tax

  • February 27, 2026

    Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap

    Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.

  • February 27, 2026

    3 Takeaways From The Supreme Court's Mich. Tax Sale Case

    The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.

  • February 27, 2026

    Tax Court Urged To Restore Nixed $85M Conservation Break

    The U.S. Tax Court should restore an $85 million tax deduction denied to a partnership for its donation of a conservation easement protecting hundreds of acres of Virginia forest, the partnership told the court, arguing that the land was so financially valuable because it could have been developed for coal mining.

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 26, 2026

    Goldstein Placed Under Home Confinement Until Sentencing

    SCOTUSblog founder Thomas Goldstein was placed under home confinement by a Maryland federal judge until his sentencing, but will likely be able to keep his $3 million D.C. home after the jury that convicted him separately found there wasn't a clear nexus between the property and his mortgage fraud conviction.

  • February 26, 2026

    PepsiCo Loses Another Frito-Lay Tax Deficiency Fight In Ill.

    An Illinois state panel affirmed a trial court's finding that PepsiCo improperly excluded Frito-Lay profits from state income tax calculations by factoring expatriates' foreign payroll into its considerations, handing the company its second appellate loss on the issue.

  • February 26, 2026

    IRS Broke Law 42K Times By Giving Info To ICE, Judge Says

    The federal judge who stopped the Internal Revenue Service from sharing taxpayer addresses with immigration authorities said Thursday that a recent admission by the agency showed that it broke the law more than 42,000 times last summer when it disclosed addresses by relying on a computerized matching system.

  • February 26, 2026

    4th Circ. Revives Secrets Charges Against Ex-Deloitte Workers

    The Fourth Circuit on Thursday revived the bulk of the charges against two former Deloitte workers accused of stealing the company's trade secrets, disagreeing with a lower court that dismissed the case because of the government's delay in bringing it.

  • February 26, 2026

    Biz Owner Gets £2M Tax Evasion Penalty Tossed As Unfair

    A company owner isn't liable for a nearly £2 million ($2.7 million) civil tax evasion penalty because HM Revenue & Customs didn't raise its claims of dishonesty by the owner in a prior proceeding it relied on later, a London court said Thursday.

  • February 26, 2026

    How Epstein Referred Clients To BigLaw Partners In His Orbit

    Billionaire and child sex offender Jeffrey Epstein always had top lawyers in his orbit. He also had extensive and lasting relationships with several partners at BigLaw firms, files newly released by the Department of Justice show.

  • February 26, 2026

    Ex-Exec. In $2B Denmark Tax Scheme Hid Assets, Court Told

    A Florida man involved in a $2 billion Danish tax refund scheme fraudulently transferred millions of dollars to a U.S. company to prevent the Danish government from seizing those assets, Denmark's tax agency told a New Jersey federal court.

  • February 26, 2026

    Switzerland Seeks Stable US Trade Amid Tariff Uncertainty

    Swiss officials are seeking to stabilize trade with the U.S. in negotiations following the U.S. Supreme Court's rejection of President Donald Trump's tariffs and his subsequent announcement of new tariffs, the Swiss government said.

  • February 26, 2026

    Greenberg Traurig Adds Procopio Tax, Real Estate Pro In Calif.

    Greenberg Traurig LLP is growing its California team, bringing in a Procopio Cory Hargreaves & Savitch LLP tax and real estate expert as a shareholder in its San Diego office.

  • February 25, 2026

    Crypto Hedge Fund Manager Charged With Tax Evasion

    Federal prosecutors have charged a crypto hedge fund manager who has renounced his U.S. citizenship with filing false tax returns and willfully failing to disclose millions of dollars' worth of foreign assets.

  • February 25, 2026

    11th Circ. Questions 'Problematic' Juror Removal In Tax Case

    The Eleventh Circuit hinted Wednesday that the dismissal of a juror in a trial against an accountant and an attorney accused of tax fraud may have been improper because the trial judge spoke privately with jury members about their vote split before the two men were convicted.

  • February 25, 2026

    4 Questions About Trump's Retirement Savings Pitch

    President Donald Trump's promise that workers whose employers don't contribute to their retirement savings will get access to the same type of retirement plan that federal employees have has caught the attention of benefits attorneys, who said they have numerous questions about what that might look like. Here, Law360 looks at four of those questions.

  • February 25, 2026

    Wisconsin Democrats Introduce Cannabis Legalization Bill

    Democratic lawmakers in the Wisconsin Legislature introduced a bill Tuesday to legalize simple possession of marijuana for recreational purposes and to tax and regulate its sale, along with a slew of other cannabis reforms.

  • February 25, 2026

    Justices Skeptical That Mich. Tax Sale Is Unconstitutional

    U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.

  • February 25, 2026

    Community College, Gov't End Penalty Fight Over Late W-2s

    A Michigan community college that missed the deadline for filing employee wage forms with the IRS while its president was seriously ill struck a deal with the federal government to recover part of a late-filing penalty it had challenged, closing a suit in federal court.

  • February 25, 2026

    Tom Goldstein Guilty On Tax Evasion, 11 Other Counts

    SCOTUSblog founder and famed U.S. Supreme Court advocate Thomas Goldstein was found guilty of tax evasion, as well as aiding in the filing of false tax returns and lying on loan applications, by a Maryland federal jury Wednesday. 

  • February 25, 2026

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.

  • February 25, 2026

    Fed. Circ. Pressed To Immediately Release Tariff Mandate

    Small businesses behind the successful challenge to President Donald Trump's emergency tariffs asked the Federal Circuit Tuesday to immediately issue its mandate so the lower U.S. Court of International Trade can consider how to order the government to issue refunds for importers that paid the unlawful duties.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Colo. Lawmakers OK Wider Farm, Ranch Tax Classification

    Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.

  • February 25, 2026

    Senate Dem Bill Adds To Trump's Wall Street Home Buy Ban

    Senate Democrats are proposing to end tax breaks for Wall Street's single-family home purchases and ramp up antitrust enforcement, offering a rival plan aimed at housing affordability as President Donald Trump in his State of the Union address Tuesday repeated a call to ban big investors from the market.

Expert Analysis

  • Series

    My Miniature Livestock Farm Makes Me A Better Lawyer

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    Raising miniature livestock on my farm, where I am fully present with the animals, is an almost meditative time that allows me to return to work invigorated, ready to juggle numerous responsibilities and motivated to tackle hard issues in new ways, says Ted Kobus at BakerHostetler.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • SEC's Dual Share Class Approval Signals New Era For ETFs

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    The U.S. Securities and Exchange Commission's recent approval of the dual share class structure marks a landmark moment for the U.S. fund industry, opening the door for asset managers to benefit from combining mutual fund and exchange-traded fund share classes under a single portfolio, say Ilan Guedj at Bates White and Brian Henderson at George Washington University.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • What To Do If A Retirement Plan Participant Is Deported

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    Given recent immigration policy changes in the U.S., many businesses are experiencing employee deportations, but retirement plan administrators should still pay and report benefits to avoid violating the plan, the Employee Retirement Income Security Act or tax reporting requirements, says Teri King at Smith Gambrell.

  • Series

    Building With Lego Makes Me A Better Lawyer

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    Building with Lego has taught me to follow directions and adapt to unexpected challenges, and in pairing discipline with imagination, allows me to stay grounded while finding new ways to make complex deals come together, says Paul Levin at Venable.

  • Series

    Law School's Missed Lessons: Networking 101

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    Cultivating a network isn't part of the law school curriculum, but learning the soft skills needed to do so may be the key to establishing a solid professional reputation, nurturing client relationships and building business, says Sharon Crane at Practising Law Institute.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • Series

    The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Series

    Mindfulness Meditation Makes Me A Better Lawyer

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    Mindful meditation enables me to drop the ego, and in helping me to keep sight of what’s important, permits me to learn from the other side and become a reliable counselor, says Roy Wyman at Bass Berry.

  • AI Litigation Tools Can Enhance Case Assessment, Strategy

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    Civil litigators can use artificial intelligence tools to strengthen case assessment and aid in early strategy development, as long as they address the risks and ethical considerations that accompany these uses, say attorneys at Barnes & Thornburg.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • How Gov't May Use FARA To Target 'Domestic Terrorism'

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    After the Trump administration’s recent memo directing law enforcement to use the Foreign Agents Registration Act to prosecute domestic terrorism, nonprofit organizations receiving funding from foreign sources must assess their registration obligations under the statute, say attorneys at Pillsbury.

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